is considered a premier of?ce address both nationally and
internationally. The building’s owner acquired the property
out of bankruptcy in 1992 for $130 million, and gutted and
rebuilt the property. The owner challenged City assessments
for taxable years 1996/97 through 2003/04. The building
was partially owner occupied throughout that period. At
trial, the City’s appraiser effectively rebutted the owner’s
contention that the existence of owner-occupied space
on the date of valuation depressed market value. The trial
court sustained the City’s position in all years except for one
in which a minor modi?cation was made. The Appellate
Division, First Department upheld the City appraiser’s
methodology.
District Court Holds RLUIPA Does not Apply
to Condemnation Proceedings
The Division handled a case involving a group of
plaintiffs who identi?ed themselves in part as a religious
congregation and school. The plaintiffs alleged a number
of violations, including violations under the Religious Land
Use & Institutionalized Persons Act (RLUIPA) in relation
to the condemnation of property in Brooklyn. They also
argued that the City should issue a special-use permit for
the construction of a Yeshiva on the property adjacent to
the property condemned by the City. Division attorneys
TORT
Fay Leoussis , Chief
Ellen Lombardi, First Deputy
successfully sought dismissal of the case. In its dismissal, the
Court held that RLUIPA does not apply to eminent domain
proceedings. Furthermore, the plaintiffs’ claim regarding an
alleged RLUIPA violation based on the denial of their specialuse permit application was barred by the applicable fouryear statute of limitations.
Defending Against Broad Interpretation
of A Hotel Tax Exemption
The Hotel Room Occupancy Tax (HROT) contains an
exemption for personal residents, or occupants of a hotel
room or rooms for at least 180 consecutive days. A provision
of that exemption was challenged in a recent case handled
by the Division. The petitioner in this case, American Airlines,
contracted with hotels to rent rooms over a period of time.
The company argued that since it was a permanent resident
with regard to at least one room that it should receive the
exemption for any additional rooms, whether or not those
additional rooms were also occupied for 180 consecutive
days. The New York City Tax Appeals Tribunal sided with
Division attorneys in rejecting this expansive reading of the
exemption. The Tribunal also rejected American Airlines’
alternative argument that since it had an ongoing written
letter of understanding with the hotels as to procedures and
rates, it was in fact a long-term occupant.
Steven Levi, Deputy
David Santoro, Deputy
With 200 attorneys and 200 support staff, the of?ce’s largest division defends the City against over 6,000 new
personal injury and property damage cases annually. The Division maintains of?ces in all ?ve boroughs and has
special subunits that focus on speci?c issues such as risk management, catastrophic injuries, and toxic torts.
of recovery for violation of those interests; and more
straightforward negligence cases involving trip-andfalls on s